1. In addition to fixed assets, if it is a large amount of office decoration expenses and project funds, it will be included in the long-term deferred expenses, and the rest will be included in the management expenses-organization expenses.

2. Organization expenses belong to the second-level subject of management expenses.

3. There is no need to amortize the start-up expenses of management expenses, for example, the expenses such as payment of office expenses and office expenses. The accounting entries are:

Debit: management expenses-start-up expenses

Loan: cash/bank deposit.